Constitutional Tax Principles
Mostrando 13-24 de 52 artigos, teses e dissertações.
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13. O princípio da proporcionalidade, o planejamento tributário e a norma geral antielisiva / The general anti-avoidance provison, tax planing and the principle of proportionality.
The present paper addresses the principle of proportionality, tax planning and the general anti-avoidance provision. Firstly, the historical evolution of legal thinking will be addressed, based on the propositions established in the field of the general interpretation theory, through the theoretical frameworks of the jurisprudence of concepts, the jurisprude
Publicado em: 2009
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14. A norma geral antielisiva no sistema constitucional tributário brasileiro
O objetivo deste estudo foi verificar a constitucionalidade de lei geral antielisiva, de acordo com o atual sistema constitucional brasileiro. Para tanto, examinamos a Constituição Federal da República Federativa do Brasil, promulgada em 5/10/1988, delimitando o estudo proposto, analisando suas normas, princípios gerais e princípios específicos do Dire
Publicado em: 2009
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15. Aspectos constitucionais e principiológicos do imposto sobre a renda e proventos de qualquer natureza
O objetivo do presente trabalho será traçar o contorno constitucional do Imposto sobre a Renda e Proventos de Qualquer Natureza. Mais do que simplesmente delinear o arquétipo constitucional do imposto, o trabalho tenta demonstrar os fundamentos constitucionais que restringem a tributação à existência de riqueza nova decorrente da disponibilidade da re
Publicado em: 2009
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16. Segurança jurídica e modulação de efeitos no controle de constitucionalidade em matéria tributária
This scientific work objective to study the beginning of the legal security and the possibility of modulation of effect in headquarters of control of constitutionality of norms in substance tax. To reach this end, the work was divided in five chapters. In the first one of them we analyze the conception of right here employee, as well as its purpose: to stabi
Publicado em: 2009
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17. Fiscal Incentives as a Way of Solidifying the Principle of Regional Inequality Reduction / A extrafiscalidade como forma de concretizaÃÃo do princÃpio da reduÃÃo das desigualdades regionais
The aim of this study is to solidify the principle of regional inequality reduction through fiscal incentives. The importance of judicial principles is underscored, with the vast majority of judicial questions currently resolved by their application. Analysis is conducted with the support of neoconstitutionalism, a theory that emerged in the second half of t
Publicado em: 2009
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18. O princípio da praticidade e a privatização da gestão tributária / The principle of practicality and the privatization of the tributary management
In recent years there are important changes in the relationship State-Taxpayer, and must recognize that some are positive (improvement of the mechanisms of tributary inspection), although aim to curb the circumvention of financial resources which the State is entitled, while others are extremely harmful to the business survival, context which outlines the ph
Publicado em: 2009
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19. Contribuição de intervenção no domínio econômico: perfil constitucional / Contribution for the intervention on public domain: constitutional profile
This theme was chosen because of the great interest in the Contribution for The Intervention on Public Domain referred to its great growth in Brazilian Tax scenario, nowadays. The main goal to be reached with this analysis is to construct a constitutional profile of the Contribution for The Intervention on Public Domain, capable to be used as a controlling k
Publicado em: 2008
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20. O regime jurídico do ICMS incidente sobre a prestação de serviços de transporte interestadual e intermunicipal na constituição federal de 1988
The objective of this thesis is to present the constitutional and judicial rationale of the hypothesis of incidence of the mandatory tax when it comes to transportation services as a result of the incidence of the intermunicipal and interstate tax of circulation of goods and transportation services mentioned on the article 155, II, of the 1998 Federal Consti
Publicado em: 2008
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21. O direito fundamental à tutela jurisdicional / O direito fundamental à tutela jurisdicional
The subject o this master thesis is the "constitutional right of adjudication". Its objective is to define the meaning of this right by establishing its: (i) constitutional basis; (ii) normative structure; and (iii) content, by utilizing the analytical concepts of Robert Alexys theory of constitutional rights. Based on this analysis, the constitutional right
Publicado em: 2008
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22. O regime constitucional da contribuição de intervenção do domínio econômico aplicável ao setor de combustíveis
The performance of the State in the economic area is only legitimized when to be given in virtue of the protection of the principles established constitutionally. Thus, the economic intervention of the State prioritizes the formation of a joust economic order and in this context, it fulfills to us to define, to the long one of this work, the contours of the
Publicado em: 2008
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23. Fiscalização tributária à luz dos direitos fundamentais do contribuinte: uma análise de casos emblemáticos
This study is to demonstrate the contours constitutional governing the relationship tax, establishing real standarts with regard to fundamental rights of the taxpayer. Route this path that has, in the Constitution, the fundamental law, directing the discussion to the tracks that require planning, were recorded Moreover, the principles of public administratio
Publicado em: 2008
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24. A dedutibilidade no contexto do Imposto de Renda Pessoa Jurídica
The Income Tax is ruled by complex and sparse rules, indeed one of the most important tributes in Brazil, reaches both natural persons and legal entities. On account of this amplitude, as a rule, the discussions concerning this tribute raise the interest of studious people and contributors as well, who are always interested in verifying whether the demand to
Publicado em: 2008